Pay-Roll Tax Assessment Act 1941 (REPEALED)
Every company which is registered or required to be registered as an employer under this Act shall at all times be represented by a person residing in Australia duly appointed by the company or by its duly authorized agent or attorney, and with respect to every such company and person the following provisions shall apply:
(a) Such person shall be called the public officer of the company for the purposes of this Act and shall be appointed within three months after the commencement of this Act or after the company commences to carry on business in Australia, whichever is the later date;
(b) The company shall keep the office of public officer constantly filled and no appointment of a public officer shall be deemed to be duly made until after notice thereof in writing, specifying the name of the officer and address for service, has been given to the Commissioner;
(c) If the company fails or neglects duly to appoint a public officer when and as often as such appointment becomes necessary, it shall be guilty of an offence;
Penalty: One hundred dollars for every day during which the failure or neglect continues.
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